CRO Update – Company Directors Personal Public Service (PPS) numbers
The CRO have recently announced that from June 11th 2023, when filing certain forms in the Companies Office company, directors will be required to provide their PPS numbers. The PPS number will be used for identity verification to ensure that the company director is alive and is a natural person.
A director must include his or her PPS number in:
a. An application made to incorporate a company (A1),
b. An annual return made by a company of which he or she is a director (B1), and
c. A notice of change of directors or secretaries made of which he or she is a director (B10/B69).
The guidance outlines that when the mandatory PPS number data filed with the CRO has been validated, a PPS number will be retained securely in an irreversible hashed/encrypted format and stored securely and will not be accessible by any member of the CRO or any other party and will not be shared with any third party.
The PPS number will be required each time any of the prescribed forms are filed.
Directors who do not have a PPS number
Irish resident tax directors should already have a PPS number. Many non-resident directors will have a PPS number if they are to received directors’ fees from an Irish company.
Where a director does not have an Irish PPS number, then they must apply for a Verified Identity Number, by means of a Form VIF - Declaration as to Verification of Identity. The form is available on CRO website (CORE).
Only one VIF is required in respect of each director. Once this has been processed successfully and an Identified Person Number (IPN) is issued by the Registrar, that number can be used for making future filings for that person.
The VIF is a Declaration as to Verification of Identity and contains the name, date of birth, nationality and address of the person. The company director must solemnly declare this information to be correct and true and have this Declaration verified, witnessed and signed.
Once completed and signed by the Declarant (company director) and Witness (eg Notary Public), the Form VIF should be uploaded in the CORE Portal.
The VIF Form is retained securely by the CRO and will not be available to view by anyone.